This report details a performance audit of the Income Tax Department's search and seizure assessments conducted between 2014-15 and 2017-18. It identifies systemic deficiencies, including issues with assessment procedures, lack of uniformity, and non-compliance with regulations. The audit highlights areas where tax revenue may have been lost due to these shortcomings and provides recommendations for improvement. This document is valuable for tax professionals, government officials, and anyone interested in the effectiveness of tax enforcement.